Research On Internal Control System Reform Under Accurate Marketing Model Of A Certain Tobacco Company

As the industry under absolutely monopoly management in planned economy,Chinese tobacco industry are confronted with more serious problems in internal control compared to normal state-run enterprises.Tobacco enterprises make up an organic whole with multiple functional departments.In order to make the production and operation of each department comply with the overall objective of the entire enterprise,a set of feasible and effective internal control systems shall be implemented to realize the healthy and sustainable development of tobacco enterprises.Affected by the overall environment of banning smoking,the sales volume and profits of cigarettes present the trend of shrinking year by year,which made the entire tobacco industry under a difficult circumstance,urgently needing to deepen the reform and realize upgrade and transformation.After deep consideration and many times of explorations,the emerging marketing pattern in market economy emerges as the best choice for the reform of the industry.While introducing accurate marketing,new contradictions come along with it.The original internal control system of the industry becomes incompatible with the new marketing pattern.A large amount of cash transactions and utilitarian promotion lead to the problems like accounts receivables and assets outside of account and so on,thus arousing larger enterprise risks,especially financial risks.In order to better promote accurate marketing,improve marketing efficiency of enterprises and reduce operating costs and risks of enterprises,the reform of internal control system is inevitably put into the schedule.Under the background,in the paper,the author chooses a certain tobacco company as the object of analysis and research.Besides,the current marketing internal control situations and analysis of the circumstances to introduce accurate marketing into internal control system of the objects,to stress the analysis of the problems existing in the internal control of a certain tobacco company.Besides,the problems like the rough organization chart,ambiguity of power and duties,lack of award and punishment measures in auditory supervision,no guarantee of accounts receivable and in-authenticity of accounting information and so on.During specific analysis,towards the existing conditions of introducing accurate marketing and factors influencing accurate marketing in internal control in a certain tobacco company,combined with actual data,the discussion is carried out step by step.Besides,towards the need to adjust internal control system in a certain tobacco company as well as the current problems in internal control and marketing,the strategies are put forward that the setting of internal control system objectives shall be integrated with accurate marketing objectives,the internal control system shall be compatible with accurate marketing schemes,the financial risks shall be put under control during the whole process,auditory supervision shall be strengthened,measures towards accounts receivable shall be enhanced,and the accounting accounts shall be put under strict supervision.